They have to be registered in table F, heading 62 ¿ Motor fuels and lubricant. They can not be registered separately. Moreover the output of crops used for producing fuels and lubricants shall be recorded in table K, column 10 ¿ Farm use. If part of the fuel is also used for heating, this cost has to be registered in table F, heading 80 ¿ Heating fuels proportionally.